Private Sub Command2_Click()
Dim att As IXMLDOMAttribute
Dim aElement As IXMLDOMElement, itemcounter as Integer
Set xmlDoc = New DOMDocument30
xmlDoc.async = False
xmlDoc.validateOnParse = False
xmlDoc.Load XMLFilePath
xmlDoc.setProperty "SelectionLanguage", "XPath"
Set objListOfNodes = xmlDoc.selectNodes("//bom/*")
itemcounter =  1 
For Each objNode In objListOfNodes
        If objNode.nodeName = "item" Then

'-------attributes---
'---create an attribute using the createAttribute() method
'---at the same time set its name
    Set aElement = xmlDoc.documentElement.selectSingleNode("item")
    Set att = xmlDoc.createAttribute("id")
'---set the attributes 'text' property
    att.Text = itemcounter
'--for the aElement, which is 'student' set a named
'---attribute, it's name is att
aElement.Attributes.setNamedItem att
Debug.Print xmlDoc.documentElement.selectSingleNode("item")
itemcounter = itemcounter+ 1 
        End If
Next
xmlDoc.save (App.Path & "\out.xml")
End Sub